TONG CONG TY KHI VIET NAM - CTCP

CONG TY CP PHAN PHOI KHI THAP AP DAU KHI VIET NAM

BAO CAO TAI CHt111H QUY' 4-2015

CONG TY CO PHAN PHAN PHOI KHi TRAP AP DAU Kill VIET NAM S6 673 Nguyen Him Thq, XA Phu& Kien, Huyen Nha Be, TP HCM

MUC LUC

NOI DUNG TRANG

BANG CAN DOI KE TOAN - MAU SOB 01 - DN 2 — 5

BAO CAO KET QUA HOAT BONG KINH DOANH - MAU SO B 02 - DN 6

BAO CAO URI CHUYEN TIEN TE - MAU SOB 03a - DN 7 - 8

THUYET MINH BAO CAO TAI CHINH - MAU SO B 09 - DN 9 - 21

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CONG TY CO PHAN PHAN PHOI KI -11 THAP AP DAU KH1 VIET NAM SO 673 Nguyen HIM Tho, Xa Phu6c Kien, Huyen Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kern theo TT so 200/2014/7T-BTC ngay 22/12/2014 ctia Bo trtro-ng Bo Tai chinh)

BANG CAN DOI Kt TOAN

(Dang day dii) Quy 4 nam 2015

Tai ngay 31 thang 12 nam 2015 Don vi tinh: VND

TAI SAN Ma so u- Thyet minh

So cuoi nam So diu nam

A. TAI SAN NGAN HAN 100 1.834.614.629.054 3.063.306.579.839

I. Tien va cfic khoin tuvng &•ung lien 110 V.01 1.284.126.180.794 1.963.089.393.092

1. TiSn 111 414.126.180.794 583.089.393.092

2. Cac khoan Wong throng tien 112 870.000.000.000 1.380.000.000.000

II. Diu tu• tai chinh ngan ha, n 120

1. Chirng khoan kinh doanh 121 2. Du phong giam gia chimg khoan kinh doanh 122 3. Dau to nam gill den ngay ciao han 123 III. Cac khoan phai thu ngan han 130 481.498.548.697 1.035.677.587.201 1. Phai thu ngan han dia khach hang 131 V.03 479.453.919.472 983.126.075.572 2. Tra nu& cho ngtrtri ban ngan han 132 12.373.548.933 50.448.852.814

3. Phai thu not be ngan han 133 4. Phai thu theo tin dO k is hoach hop deng xay 134 5. Phai thu ve cho vay ngan han 135 6. Phai thu ngan han khac 136 V.04 3.962.428.450 3.158.937.147 7. Du phong khoan phai thu ngan Ilan kilo deli 137 V.06 (14.291.348.158) (1.056.278.332) 8. Tai san thiSu cho xir'IY 139 IV. Hang ten kho 140 V.07 19.289.804.120 16.383.710.632 1. Hang ton kho 141 19.289.804.120 16.383.710.632 2. Du phong giamgia hang ton kho 149

V. Tai san ngin han khac 150 49.700.095.443 48.155.888.914

1. Chi phi tra truac ngan han 151 V.13 3.194.358.127 2.492.223.245

2. Thus gia tri gia tang ducrc khau trix 152 46.505.737.316 45.663.665.669

3. Thu va cac khoan khac phai thu Nha ntrac 153

4. Giao dich mua ban lai trai phieu Chinh phu 154

5. Tai san ngan han khac 155

B. TAI SAN DAI HAN 200 888.106.402.914 396.476.005.969

L Cac khoin phai thu dai hp 210 4.857.077.035 3.831.477.035

1. Phai thu dai han cua khach hang 211

2. Ira trir6c cho ngtroi ban dai han 212

3. VOn kinh doanh a dun vi tnrc thuOc 213

4. Phai thu nOi bO dai han 214

5. Phai thu ye cho vay dai han 215

6. Phai thu dal han khac 216 V.04 4.857.077.035 3.831.477.035

7. Du pheng phai thu dai han kh6 deli 219

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CONG TY CO PHAN PHAN PHOI Kill THAP AP DAU KHI VICT NAM S6 673 NguyE'n Hau Tho, Xa Phuac Kien, Huyen Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kem theo 77' so 200/2014/7T-BTC ngay 22/12/2014 clia Bo truing BO Tai chinh)

BANG CAN DOI KE TOAN

(Dung day Quy 4 nam 2015

Tai ngay 31 thang 12 nam 2015 Don vi tinh: VND

TAI SAN A

Ma so Thuyet

minh SO cuoi nam So din nam

H. TM sin co cAnh 220 799.756.344.114 349.938.277.995

1. Tai san c6 dinh hirti hinh 221 V.09 753.727.897.814 303.265.035.270

- Nguyen gia 222 1.044.742.341.517 471.612.156.274

- Gia tri hao mon lily ke 223 (291.014.443.703) (168.347.121.004)

2. Tai san c6 dinh thue tai chinh 224

- Nguyen gia 225

- Gia tri hao mon lily ke 226

3. Tai san c6 dinh vo hinh 227 V.10 46.028.446.300 46.673.242.725

- Nguyen gia 228 49.075.485.186 49.006.000.186

- Gia tri hao mon Iiiy ke 229 (3.047.038.886) (2.332.757.461)

IIL Bit dOng sin du to 230

- Nguyen gia 231

- Gia tri hao mon My k'e 232

IV. Tai sin dif ding did bin 240 V.08 12.886.249.657 14.841.792.888

1. Chi phi san xiit, kinh doanh der dang dui han 241

2. Chi phi xay dung ca ban der dang 242 12.886.249.657 14.841.792.888

V. Diu hr di chinh dui han 250

1. Dau to vao cong ty con 251

2. Dau to vao cong ty lien doanh, lien IC& 252

3. Diu to Op von vio don vi khac 253

4. Du phong dau to tai chinh dui hp 254

5. Dili to nimgiii den ngay duo han 255

VL Tai sin diti han khic 260 70.606.732.108 27.864.458.051

1. Chi phi tra truck dui Ilan 261 V.13 70.606.732.108 27.864.458.051

2. Tai sin thue thu nhap han lai 262

3. Thiet bi, vat tu, phu bung thay the dui hail 263

4. Tai sin dui han khac 268

TONG CONG TAI SAN (270 = 100 + 200) 270 2.722.721.031.968 3.459.782.585.808

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CONIC TY CO PHAN PHAN PHOI KHI THAP AP DAU KI-11 VIET NAM Sd 673 Nguydn Hiru Tho, Xa Phuerc Kidn, Huydn Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kern theo 7T so 200/2014/TT-BTC ngay 22/12/2014 cua BO truing BO Tai chinh)

BANG CAN DOI Kt TOAN (Ding day dii)

Quj 4 nam 2015 Tai ngay 31 thang 12 nam 2015

Don vi tinh: VND

NGUON VON Ma s6 ThuYet minh

S6 cuoi nam DAu nam

C. NO PHAI TRA 300 1.452.798.053.158 2.297.296.988.226

L Ng ngAn han 310 1.241.719.613.167 2.272.875.391.316

1. Phai tra ngtra• ban ngin han 311 V.16 949.797.903.052 2.105.923.955.114

2. Ngueri mua tra tin truerc ngin han 312 46.019.420.409 101.493.683.236

3. Thud va cac khoan phai ridp nha nu& 313 V.17 15.719.176.624 5.849.314.832

4. Phai tra ngueri lao ddng 314 5.408.522.345 4.569.125.494

5. Chi phi phai tra ngan han 315 V.18 169.984.105.092 5.059.6.44.789

6. Phai tra ndibd ngan han 316

7. Phai tra theo tidn dd kd hoach hop ddng kiy 317

8. Doanh thu chua thuc hidn ngan han 318

9. Phai tra ngan han khac 319 V.19 40.829.331.767 47.144.998.200

10. Vay va no thud' tai chinh ngin han 320 12.445.122.872

11. Du phong phai tra ngin han 321 V.23 461.916.000 380.268.000

12. Qu9 khen thuerng, phitc lgi 322 1.054.115.006 2.454.401.651

13. Qu9 binh on gia 323

14. Giao dich mua ban lai trai phiau Chinh phi 324

IL Na dai han 330 211.078.439.991 24.421.596.910

b . e et 4 • I s' • I . I

2. Nguel mua tra tin tnrdrc dai han 332

3. Chi phi phai tra dai han 333 V.18

4. Phai tra not bd vd von kinh doanh 334

5. Phai tra not bd dai han 335

6. Doanh thu chua thuc hidn dai han 336

7. Phai tra dal han khac 337 V.19 20.000.000

8. Vay va na thud tai chinh dai han 338 186.676.843.081

9. Trai phidu chuydn ddi 339

10. Co phidu tru dal 340

11. Thud thu nhap hoan lai phai tra 341

12. Du phong phai tra dai han 342

13. Qu9 phat tridn khoa hoc, tong nghd 343 24.401.596.910 24.401.596.910

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lAp

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU Kill VIET NAM S6 673 Nguyen Htru Tho, XA Phu& Kien, Huydn Nha Be, TP HCM

MAU B 01 - DN (Ban hanh kem theo TT so 200/2014/TT-BTC

ngay 22/12/2014 cua BO truzing Bo Tai chinh)

BANG CAN DOI Kt TOAN (Dang day dii)

Quy 4 nAm 2015 Tai ngay 31 thang 12 nam 2015

Don vi tinh: VND

NGUON VON .;

Ma so Thuv't

- e minh

S6 cu6i nam A ... Dau nam

D. VON CHU SO Het 400 1.269.922.978.810 1.162.485.597.582

L V6n chili so. lulu 410 V.25 1.269.922.978.810 1.162.485.597.582

1. V'6n gop dm chn so him 411 899.990.250.000 600.000.000.000

- Co phieu ph6 th6ng c6 quydn bidu guy& 41 la 899.990.250.000 600.000.000.000

- Co phial' uu dAi 411b

2. Thang du von co phAn 412 153.050.000 153.050.000

3. Quyan chon chuydn d6i trai phidu 413

4. V6n khac dm chn s6 hau 414

5. Co phidu qu9 415 (9.550.000) (9.550.000)

6. Chenh ldch clanh gia 14i tai san 416

7. Chenh ldch ty gia h6i dodi 417

8. Quy dAu tuphat tri6n 418 178.262.403.866 478.252.653.866

9. Quy 118 trot sap xdp doanh nghidp 419

10. Quj, khac thu'6c von chn soy hire 420 12.450.000.000 12.450.000.000

11. Loi nhuan sau thud chua phan phi 421 179.076.824.944 71.639.443.716

- LNST chua phan ph6i lay kd clan cu6i kY tnr6c 421a 11.340.398.716 71.639.443.716

- LNST chua phan phi kY nay 421b 167.736.426.228

12. Ngu6n von dAu to XDCB 422

IL Ngutin kinh phi va guy khac 430

1. Ngu6n kinh phi 431

2. Ngu '6n kinh phi dot hinh thanh TSCD 432

TONG CQNG NGUON VON (440 = 300 + 400) 440 2.722.721.031.968 3.459.782.585.808

Thai Duy Phong

Kt toan trtromg

NguyZn Thny

Trang 5

998686

GONG .1;Y

C6 PHAN, f),?

P1-\ .,1,1{3V-l610-1i1H0

DAV liC` vItry N

TrAn Thanh Nam

Quy 4 Nam nay Nam &trot

Luy ke tir &In nam den cut); guy nay Nam nay Nam trirk

Ke oan tru•o•ng

13. 3.77 38.235.471.228 01 nam 2016

caNG 0 CO

'PHAN.

P1415,011301,OiltAP(' Q?"

~titi VET NA - T

Tran Thanh Nam

MAU B 02 - DN (Ban hanh kem theo TT so 200/2014/7T-BTC

ngay 22/12/2014 cita B() twang Bq Tai chinh)

CLING TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VIVI' AM Lau 7, tea nha PVGAS Tower, 673 Nguygn Hite Th9, X.Phtrac Kien, .Nha Be , TP.HCM

BAO CAO KET QUA HOAT BONG KINH DOANH (Cho k hoot dOng tir nay 01/10/2015 an 31/12/2015)

CHI TIED

1. Doanh thu ban hang va cung cap dich vu 2. Cac khoan giamtrir 3. Doanh thu than ban hang va cung capdjch vp (101-02) 4. Gia ron hang ban 5. Lqi nhan Op ban hang va cung cep dich vu (20=10-11) 6. Doanh thu hog dOng tai chinh 7. Chi phi tai chinh 8.Chi phi ban hang 9. Chi phi quail ly doanh nghiep 10. Lqi nhan tir hoot ding kinh doanh (30=20+(21-22)-(24+25)) 11.Thu nhap lchac 12.Chi phi Ichac 13. Lqi nhan tir hoot ding khfic (40=31-32) 14. Lqi nhan ke tan trulk thus (50=30+40) 15.Chi phi thuS thu nhap doanh nghiep hien hanh 16.Chi phi thus thu nhap doanh nghiep hoan lai 17. Lqi nhan than s au thus (60=50-51-52)

Ngirei 14p

Thai Duy Phong

Thuyet Ma s o

mink 01 V1.1 02 10 11 VI.3 20 21 VL4 22 VI.5 24 VI.8 25 VI.8 30 31 VI.6 32 VI.7 40 50 51 VI.10 52 60

1.187.740.359.586

1.187.740.359.586 1.002.709.542.227

185.030.817.359 3.457.687.324 2.703.467.932

104.049.326.055 17.589.297.869

64.146.412.827 -704.378.181

1.570.069.815 -2.274.447.996 61.871.964.831

14.344.933.313

47.527.031.518

1.886.835.946.330

1.886.835.946.330 1.760.915.637.421

125.920.308.909 7.296.939.648

64.837.668.428 49.813.146.454

18.566.433.675 202.132.329

202.132.329 18.768.566.004

5.144.972.225

4.935.182.026.843

4.935.182.026.843 4.202.580.131.513

732.601.895.330 17.278.273.094 4.631.201.384

339.095.489.465 94.694.614.029

311.458.863.546 61.773.150

3.251.382.468 -3.189.609.318

308.269.254.228 70.033.783.000

6.964.936.213.409

6.964.936.213.409 6.476.951.225.573

487.984.987.836 21.260.000.596

218.557.072.994 76.283.718.373

214.404.197.065 354.350.743 949.145.348

-594.794.605 213.809.402.460

48.315.161.882

165.494.240.578

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Nguyt Pht•ung Thay

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CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KHI VIVI' NAM Se 673 Nguyen HMI Th9, xa Phu& Kien, Huyen Nha Be, TP HCM

MAU B 03a - DN (Ban hanh kern theo TT so 200/2014/7T-BTC

ngay 22/12/2014 clic' BO try& ng BO Tai chinh)

BAO CAO CHUYEN TIEN TE (Dong day dii)

Theo phucmg phap gian tiep Mm 2015

Dan vi tinh: VND

Chi tie u ,

Ma so Thuvet

- minh

Luy ke tir (in nom in cuili quj, nay

Nam nay Nam trink

I. Lull chuyin tien tir hoot deng kinh doanh

1. IAA nhufin trwo'c thud 01 308.269.254.228 213.809.402.460

2. Dieu chinh cho cac khan

- Khiu hao TSCD va BDSDT 02 123.437.934.235 49.498.411.854

- Cac khoin du phong 03 13.235.069.826 546.278.332

- Ili, 19 chinh tech fY gia hei doai do danh gia 10i cac khoin muc tien to ce gee ngo0i to

04

- Ili, 18 tir host deng diu tu 05 (17.278.273.094) (21.260.000.596)

- Chi phi lai vay 06 4.631.201.384

- Cac khoan dieu chinh khac 07

3. Lqi nhan kinh doanh trirk thay dtii vein lull diing 08 432.295.186.579 242.594.092.050

- Tang, giam cac Idioin phai thu 09 504.706.737.222 136.846.045.612

- Tang, giam hang ten kho 10 (2.906.093.488) (5.229.748.634)

- Tang, giant cac khoan phai tra (khong ke !Ai vay phai tra, thud thu nhip phai Op)

11 (1.168.136.124.192) 734.788.205.383

- Tang, giam chi phi tea tnrac 12 (9.854.923.841) (16.665.920.272)

- Tang, giam chimg khoin kinh doanh 13

Tien lai di' tra vay 14 (1.117.453.617)

- Thue thu nhip doanh nghiep di nep 15 (60.833.821.912) (45.216.351.944)

- Tien thu khac tir hog ding kinh doanh 16 (31.892.609)

- Tien chi Ichic tir boat dOng kinh doanh 17 (12.140.042.869) (8.759.776.859)

Urn chuyen lien than tir hoot Ong kinh doanh 20 (321.048.428.727) 1.038356.545.336

IL Ltru chuy'n lien tir hoot Ong &u hr

1. Tien chi de mua sam, kly (twig TSCD va cac TS dai han khac

21 (409.363.821.506) (52.827.625.454)

2. Tien thu tir thanh 15, , nhtrong ban TSCD va cac tai sin dai han khac

22

3. Tien chi cho vay, mua cac ding cu ng dm don vi khac

23

4. Tien thu heii cho vay, ban lai cac cong cu nq cii a don vi khac

24

5. Tien chi diu to gop von yap don vi 'chic 25

6. Tien thu h '9i &Au tu Op vein vao dan vi khac 26

7. Tien thu lai cho vay, c6 tirc va loi nhuin duqc chia 27 17.775.161.982 21.476.445.042

Urn chuyen lien than tir hoot dOng it u hr 30 (391.588.659.524) (31.351.180.412)

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n ay 15 tha 01 nam 2016 iam d6c Ke toan tri•erng Ngtrt•i lap

■ 9 9,

Thai Duy Phong Nguyen Phtrong Thily TrAn Thanh Nam

JG PH, KHI

K

H

CONIC TY CO PHAN PHAN PHOI KHI THAP AP DAU KH1 VICT NAM S6 673 Nguyen l lau Thg, Xa Phtrac Kien, Huyen Nha Be, TP HCM

MAU B 03a - DN (Ban hanh kern theo TT so 200/2014/TT-BTC nglay 22/12/2014 cua Bei tnrang BO Tai chinh)

BAO CAO LU'U CHUYEN TIEN TE (Dang dAy

Theo phuung phap gian tiep Nam 2015

floe vi tinh: VND

Chi lieu Ma so h, T uyet minh

Liiy ke tir ctu nam den cuti,i quy nay

Nam nay Nam trtrot

1. Tien thu tir phat hanh c6 phieu, nhan veal gap cUa chili so htru

31 116.276.840.000

2. Tien chi tra von gop cho cac chil so him, mua lai co phieu dm doanh nghiep da Oat hanh

32

3. Tien thu tir di vay 33 199.121.965.953

4. Tien chi tra no g6c vay 34

5. Tien chi tra ng thue tai chinh 35

6. Co tac, lgi nhuan da tra cho cha so . hat 36 (165.448.090.000) (87.448.567.500)

Lt•u chuy'en tien thuan tir hoot Ong tai chinh 40 33.673.875.953 28.828.272.500

Lt•u chuyen tien thuan trong ky (50=20+30+40) 50 (678.963.212.298) 1.035.833.637.424

Tien va tirong &••ng tien clan ky 60 1.963.089.393.092 927.255.755.668

Anh huOng cna thay d6i ty gia h6i dodi quy d6i 61

Tien va tu•ng d•ceng tien cmf■i ky (70=50+60+61) 70 1.284.126.180.794 1.963.089.393.092

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CONG TY CO PHAN PHAN PHOI KH1 THAP AP DAU Kill VIVI' NAM Lau 7, Toa nha PVGas Tower, so 673 Nguygn Hiru Th9, xa Phu& Kien, Huyen Nha Be, TP HCM

MAU B09 - DN (Ban hanh ken: theo T7' so 200/2014/7T-BTC ngay 22/12/2014 cita BO truing Bp Tea chinh)

THUYET MINH BAO CAO TAI CHINH

Quy 4 lam 2015

I. Dfic diem hoot dung doanh nghiep

1. Hinh thik s6. hum von

C6ng ty Co phan Phan phOi khi thap ap DAu khi Viet Nam ("Cong ty") cong ty duck thanh lap tai Viet Nam theo hinh thik citing ty , phan theo Giay Ching nhan clang Icy kinh doanh lan dau so 4103006815 ngay 23 thing 5 nam 2007. Ngay 31 thong 12 nam 2015, Cong ty da clang IcY thay deli Giay Chang nhan Bang IcY kinh doanh Ian thin 11 so 0304998686 do SO Ke hooch va Dau tir thanh pho HO Chi Minh cap.

VOn dieu le cua Cong ty tir ngay 01/01/2015 den ngay 28/12/2015 la 600 ty deng. Tir ngay 28/12/2015 VOn dieu le cia Cong ty IA 899.990.250.000 &mg do phat hanh tang von tir nguOn von chit se hiru (Quy Dau tu phat trien) theo Quyet dinh so 20/QD-HDQT/2015 ngay 28/12/2015 dm Hei Dong Quan tri Cong ty.

TOng so nhan vien cua Cong ty tai ngay 31 thong 12 nam 2015 la 243 nguai.

2. Linh Nitre kinh donut'

3. Nganh nghe kinh doanh

Kinh doanh va van chuyen khi dial) ap bang duang Ong; mua ban khi ding nghiep (khong mua ban gas tai thanh pho HOChi Minh), vat tu, may mac, thiet bi h6a chit va phuong tien van chuyen nganh dau khi; tu van chuyen giao cong nghe; xay dung cong trinh cong nghiep, he thong dung Ong, kho bai, tram chit phyc nganh dau khi; mua ban, van chuyen xang, dau nhat, cac sin pham khi kho,kinh doanh LPG, CNG, LNG va cdc son pham co nguOn g6c tir dan, khi (khong mua ban gas tai try sa cong ty); cung cap dich vy hoan cai phuong tien van tai (trir gia cong co khi, xi ma dien, tai the phe thai tai try. sa Ong ty; khong thiet ke phuong tien van tap; mua ban, lap Mt, sira china va boo dutmg thiet bi chuyen deli sir dyng cho phuong tien giao thong van tai va may mac - thiet bi nganh nong - lam - ngu nghiep; mua ban vat lieu xay dung, hang trang tri nOi that; kinh doanh bat deng san; thi cong xay dkmg Ong trinh ha tang icy thuat khu citing nghiep, khu dan cu va khai that khoang san.

4. Chu 14 san xuat, kinh doanh thong thigeng: Tinh bang quy

5. DUc diem hoot gong kinh doanh cfia doanh nghiep trong ky ke toan c6 finh huung den boo coo tai chinh

6. CAu true doanh nghiep: - Danh sdch cdc don vi true thuac hoach toan phy thuOc: + Xi nghiep Phan phOi Khi Thai) ap Vung Tau + Chi nhanh Cong ty CP Phan phoi Khi that:, ap Dau Khi Viet Nam-Xi nghiep Phan phOi Khi thap ap Nhcm Trach. + Chi nganh Cong ty CO phan Phan phOi Khi thap ap Dau khi VN-Xi nghiep Phan phOi Khi thap ap Mien Bac.

7. Tuyen b6 ve khi !Ong so sfinh thong tin in tren BCTC:

II. Kjr ke tomn, don vi tien to sir dyng trong ke toil]

Ky ke toan nam bat dau tir ngay 01 thong 01 den ngay 31 thong 12 hang nam.

Trang 9

Dan vi tien to sir dung trong ke toan: dOng viet nam (VND).

HI. Chuan mist va Che da ke toan ap dung

1. Che do ke Wan ap dyng:

Che di, ke toan Viet Nam ban hanh theo thong to so: 200/2014/TT-BTC ngay 22/12/2014 dm BO Tai chinh.

2. Tuyen 136 ve viec titan thii chitin mire ke toan ye the do ke

Cong ty co phan phan pheti Khi Thap Ap Dau Khi Viet Nam cam ket tuan tilt) Chuan muc ke toan va Che dO ke toan Viet Nam.

IV. Cac chinh sach ice toan ap dung

1. Nguyen tic chuyen dal BCTC lap bang ngoai to sang Deng Viet Nam

2. Cac loaf ts, gia hai doai if) dyng trong ke toil)

3. Nguyen tic xac dinh !Ai suit thqc to (lai suit hien lye) dung a chat khiu (long tien.

4. Nguyen tic ghi nhan cac khan tien va cac khan twang duang teen

Tien va cac khoan tuang dining tien bao gem tien mat tai quy, cac khoan tien gai khong kj/ hun, cac khoan dau to ngan han, co khi nang thanh khoan cao, de dang chuyen doi thanh tien va it rui ro lien quan den viec bien deng gid tri.

5. Nguyen tic ke toan cac khofin dau to tai chinh - Chung khoan kinh doanh; - Cac khoan dau to nam gift den ngay dao han; - Cac khoan cho vay; - Dau to vao cong ty con; cong ty lien doanh, lien ket; - Dau to vao ding cu von dm don vi khac; - Cdc phuong phap ke toan d6i veri cac giao dich khac lien quan den dau to tai chinh.

6. Nguyen tic ke toan nq phai thu

7. Nguyen tic ghi Ain hang ton kho

Hang ton kho duqc xac dinh tren ca so gia thap han gift gia goc va gia tri thuan c6 the. thyc hien duqc. Gid goc hang ton kho bao Om chi phi nguyen vat lieu tryc tiep, chi phi lao deng tryc tiep va chi phi san xuat chung, neu co, de co duqc hang ton kho a dia diem va tang thai hien tai. Gia g8c cia hang ton kho duqc xac dinh theo phuong phap binh quan gia quyen. Gid tri thuan c6 the thuc hien dugc duqc xac dinh bang gia ban trOc tinh viz cac chi phi de hoan thanh ding chi phi tiep thi, ban hang va phan phoi phat sinh. Dy phang giam gid hang ton kho cim C6ng ty ducfc lap cho hang ton kho lei thai, hang, kern pham chat, khi gid tri ghi so cim chimg cao han gid tri than c6 the thyc hien clugc tai ngay ket thiic nien de ke town.

8. Nguyen tic ghi nhin va khiu hao TSCD, TSCD thue tai chinh, bit Ong sin dau to

Tai san c6 dinh duqc trinh bay theo nguyen gia trir gid tri hao mon lay ke. Nguyen gid tai san co dinh bao g6m gid mua va toan be cac chi phi khdc lien quan truc tiep den viec dua tai san vao trong thai san sang sir dung.

Tai san co dinh clugc khau hao theo phuang phap duang thing dua tren thai gian hau dung uOc tinh. Rieng doi vai may mac thiet bi la he thong phan ph6i khi thap ap, Cong ty ap dung khau hao nhanh vori thoi gian sir dung Mu ich IA 05 nam tir ngay 01 thing 01 nam 2015, cu the nhu sau:

So nam

Nha cira vat kien trim 5 — 20 May mac thiet bi 3 — 10

Trang 10

Phucmg tien van tai truyen clan 6 Thiet bi van phong 3 — 5 TSCD vo hinh 3 Tai san khac 3

9. Nguyen tic ke toan cac hop gong hqp tic kinh doanh.

10. Nguyen tic Ice toan thud TNDN hoan lai. Thud thu nhap doanh nghiep the hien tong gia tri cia so thue phai tra hien tai va so thue hoan 14i. Cling ty c6 nghia vu phai tra thue thu nhap doanh nghiep vai thue suit la 22% tren thu nhap chiu thud. S6 thud hien tai phai tra &rot tinh dua ten thu nhap chiu thue trong ky. Thu nhap chin thue khac vii lai nhuan thuan duot trinh bay tren bao cao ket qua hoat dOng kinh doanh vi thu nhap chiu thue khong bao gam cac khoan thu nhap chiu thue hay chi phi &roc khau trir trong cat nam khac (bao gom ca 16 mang sang) va ding khong bao gam cac khoan thu nhap khong chiu thue va chi phi kh6ng duot khau trir.

Thus thu nhap hoan lai duoc firth tren cac khoan chenh Lech gitla gia tri ghi s6 va ca soy tinh thue thu nhap cita cac khoan muc tai san hoac ding nq tren bao cao tai chinh va duac ghi nhan theo phucmg phap bang can &di ke toan. Thud thu nhap hoan lai phai tra phai &roc ghi nhan cho tat ca cac khoan chenh lech tam th&i con tai san thue thu nhap hoan lai chi ducrc ghi nhan khi chic chin co du loi nhuan tinh thue trong tuang lai de khau trir cac khoan chenh le", ch tam then.

Thud thu nhap hoan lai &roc xac dinh theo thue suit du tinh se dp dung cho nam tai san dtrot thu h6i hay no phai tra dtroc thanh toan. Thud thu nhap hoan lai ducx ghi nhan vao ket qua hog &Ong kinh doanh va chi dtrac ghi thang vao von chit sa hau khi khoan thue do co lien quan den cac khoan muc dugc ghi thang vao von chit so' hull.

Tai san thue thu nhap hoan lai va no thue thu nhap hoan lai phai tra duoc bit trir khi Cong ty c6 quyen hop phap a NI trir gitta tai san thue thu nhap hien hinh vii thue thu nhap hien hinh phai n6p va khi cac tai san thue thu nhap hoan lai va no thue thu nhap hoan lai phai tra lien quan tai thue thu nhap doanh nghiep dtroc quan ly bOri ding mot ca quan thue va Cong ty c6 du dinh thanh toan thue thu nhap hien hanh tren ca se( thuan.

Viec xac dinh thud thu nhap cua C6ng ty can dr vao cac quy dinh hien hinh ve thue. Tuy nhien, nhting quy dinh nay thay ai theo timg thai ky va vi'ec xac dinh sau ding ye thue thu nhap doanh nghiep tuy thutic vao ket qua kiem tra cita ca quan thue co tham quyen.

11. Nguyen tic ke toan chi phi tra trtrOc: Ghi nhan tai th&i diem phat sinh chi phi, sau dO phan be dan vao chi phi theo thai han sir dung dm chi phi.

12. Nguyen tic ke toil] nq phai tra: Hach toan chi tiet theo tong doi tugng ng.

13. Nguyen tic ghi nhan vay va nq phai tra thue tai chinh.

14. Nguyen ticghi nhOn h6a cac khan chi phi di vay: Chi phi lai vay cat hop (fang vay cho du an dau to xay dung dugc von haa vao nguyen gia tai san cho den khi tai san do duoc dua vao sir dung hoac kinh doanh.

15. Nguyen tic ghi nhan chi phi phai tra. Cac khoan dtroc ghi nhan vao chi phi san xuat, kinh doanh trong ky nhtmg thirc to chua chi trong kY.

16. Nguyen tic va phtrong [bap ghi nhan cac khan thy phong phai tra.

17. Nguyen tic ghi nIgin doanh thu chua thtrc hi?n.

18. Nguyen tic ghi nhfin trai phiku chuyin dOi.

19. Nguyen tic ghi nhOn von chi sir ham: - Nguyen tic ghi nhan von gap cita chit sof hint, thang du von c6 phan, quytn chon trai phieu chuyen d6i, von khac ctia chit ser hum - Nguyen tic ghi nhan chenh Lech anti gia lai tai san. - Nguyen tic ghi nhan chenh Lech gia. - Nguyen tic ghi nhan lgi nhuan chua phan ph6i.

Trang 11

20. Nguyen tie va phtrang phap ghi nh4n doanh thu: Doanh thu duoc ghi nhan khi ket qua giao dich hang hoa dtroc xac dinh mot cach clang tin cay va Cong ty có kha nang thu &roc lqi ich kinh to to giao dich nay.

Doanh thu ban hang clucyc ghi nhan khi giao hang va chuyen quyen sa hau cho ngueci mua.

21. Nguyen tic ke tan cac khan giam trir doanh thu

22. Nguyen tic lee tan gia von hang ban.

23. Nguyen tic ke tan chi phi tai chinh: Cac khoan chi phi lai vay phuc va hoat Ong san xuAt kinh doanh ducyc ghi nhan vao ket qua hoat Ong kinh doanh khi phat sinh.

24. Nguyen tic ke tan chi phi ban hang, chi phi quail ly doanh nghiOp: Cac chi phi phuc va cho viec ban cac san pham dtroc ghi nhan vao chi phi ban hang; Cac chi phi phuc va cho hoat Ong cua b0 may dieu hanh Ong ty ducic hach toan vao chi phi quan ly doanh nghiep.

25. Nguyen tic va phirong phap ghi nhan chi phi thud thu nhap doanh nghifto hign Minh, chi phi thug thu nhap doanh nghit'p hoAn lyi.

26. Cac nguyen tic va phirang 014 ke tan khfic.

V. Thong tin 136 sung cho cac khan myc trinh bay trong Bang can dike tan (Don vi tinh: Diing)

.x 01. Tien va cac khoin twang throng tien Cu& quf Dau nam - Tien mat 1.135.201.159 388.714.201 - Tien giti ngan hang khong ky han 412.990.979.635 582.700.678.891 - Cac khoan Wong ducmg tien 870.000.000.000 1.380.000.000.000 COng 1.284.126.180.794 1.963.089.393.092

02. Cfic khan dau tir tai chinh ngan han

03. Cat khofin phai thu khach hang CuOi au* Dau nam

a) Phai thu cua khach hang ngan han 479.453.919.472 983.126.075.572 - Chi tiet cac khoan phai thu cna khach hang chiem tir 140.052.912.903 412.284.673.125 10% tra len tren tong thu khach hang. phii + Cong ty CP Kinh doanh Khi H6a long Mien Nam 74.001.409.244 314.662.384.751 + Cong ty CP CNG Viet Nam 66.051.503.659 97.622.288.374 - Cac khoan phai thu cua khach hang khac 339.401.006.569 570.841.402.447 b) Phai thu cua khach hang dai han c) Phai thu cua khach hang la cac ben lien quan: Nhu phu lac 1 dinh kern

04. Cac khan phai thu khac Cuii quV Dau nam Gia g6c Du pheng Gia g6c Du phOng

a) Ngan han 3.962.428.450 3.158.937.147 - Ky ctrot, Icy quy 27.370.000 6.000.000 - Phai thu khac 3.935.058.450 3.152.937.147 b) Dai han 4.857.077.035 3.831.477.035 - Ky cuqc, ky quji 4.857.077.035 3.831.477.035 CEng 8.819.505.485 6.990.414.182

05. Tai san thieu the' xfr ly

Trang 12

06. Na 'Can Cut4 guy D'au nam Gia tri co the

Gia goc thu hOi (*) Gia tri c6 the

Gia g6c thu hOi (*) - Cong ty TNHH Gach Men My Dim 18.109.391.538 10.761.148.590 - Cong ty TNHH G6m sir My Xuan 11.296.297.196 5.648.148.596 - Cong ty CP Dau to Tai chinh Cling down DKVN 1.369.634.083 74.677.473 1.508.969.046 452.690.714 COng 30.775.322.817 16.483.974.659 1.508.969.046 452.690.714

(*) Gia tri co the thu hOi &roc xdc dinh bang no g6c OCT di so du phong phai thu ngan han khO doi &roc trich lap Wong Ung

7. Hang ton kho

- Nguyen lieu, vat lieu - Ong cu, dung cu - Hang hoa COng

Cu6i DAti nam Danh gid lai Gid goc

3.076.158.703 3.076.158.703

15.715.343.110 15.715.343.110

498.302.307 498.302.307

Danh gia lai Gia g6c

3.058.763.370 3.058.763.370

12.860.887.076 12.860.887.076

464.060.186 464.060.186 19.289.804.120 19.289.804.120 16.383.710.632 16.383.710.632

8. Tai san dO. dang dal han ct_46iqur DAu nam Gid tri co the Gia tri co the

a) Chi phi san xuat, kinh doanh dOg dang dai han b) Xay dung ca ban da dang

thuh6i Gia g6c

12.886.249.657 12.886.249.657

thu hOi Gia g6c

14.841.792.888 14.841.792.888 - Mua sam - Xay dung co ban 12.886.249.657 12.886.249.657 14.841.792.888 14.841.792.888 + Du an "Du an HTPP KTA cho KCN Tien hai Thai Binh" 14.446.470.052 14.446.470.052

+ Du an "He thong phan ph6i khi thap ap cho KCN 267.827.063 267.827.063 267.827.063 267.827.063 Hiep Phuac - GD 1" + Du an "He thong cung cap khi cho KCN PIM my 3 127.495.773 127.495.773 127.495.773 127.495.773

+ HT tuyen 6ng cap khi cho cac 5.542.019.360 5.542.019.360 khach hang mcfi KCN NT3, GD2 + HT tiep nhan khi cho Shun Yin trong KCN NT3, GD2 3.020.438.680 3 . 020.438 . 680

+ HT tiep nhan khi cho Hyosung Deng Nai, khach hang mai KCN 3.928.468.781 3.928.468.781 NT5 COng 12.886.249.657 12.886.249.657 14.841.792.888 14.841.792.888

Trang 13

09. Tang, giant tai san co dinh hiru hinh:

Chi tieu cira, vat

kien true

, May mOc, thiet

bi hNha

Phucmg tien , van tai,

n truyen

cla

T jet bi, dung cu quail ly

Khac Tana cones .,:, • t,

Nguyen gia TSCD So du tai 01/01/2015

39.042.119.256 426.471.909.013 1.669.857.845 4.428.270.160 -

471.612.156.274

- Mua trong ky

106.497.380.408 461.160.962.562 2.942.561.000 2.452.531.273 76.750.000 573.130.185.243

- Giam khac

So du tai 31/12/2015

145.539.499.664 887.632.871.575 4.612.418.845 6.880.801.433 76.750.000 1.044.742.341.517

Gia tri hao mon luSi k" So du tai 01/01/2015

4.660.141.836 159.816.780.691 1.140.490.434 2.729.708.043 168.347.121.004

- Khali hao trong ky

9.156.551.445 112.096.985.565 632.699.676 779.573.020 1.512.993 122.667.322.699

Si'; du tai 31/12/2015

13.816.693.281 271.913.766.256 1.773.190.110 3.509.281.063 1.512.993 291.014.443.703

Gia tri am lai

S6 du tai 01/01/2015

34.381.977.420 266.655.128.322 529.367.411 1.698.562.117 303.265.035.270

So du tai 31/12/2015

131.722.806.383 615.719.105.319 2.839.228.735 3.371.520.370 753.727.897.814

- Nguyen gia TSCD tai 31/12/2015 da- khAti hao het nhung van con sir dung: 8.029.259.207 tieing

- Nguyen gia TSCD tai 31/12/2015 cher thanh 1Y: 0 deng

10. Tang, giam tai san co dinh vo hinh:

Chi tieu ,

Quyen sir dung dat Phan mem may

tinh TSCD vo hinh

khac Tong Ong

Nguyen gia TSCD

S6 du tai 01/01/2015 45.545.065.586 3.392.134.600 68.800.000 49.006.000.186

- Mua trong ky 69.485.000 69.485.000

- Giam khac

Se, du tai 31/12/2015 45.545.065.586 3.461.619.600 68.800.000 49.075.485.186

Gia tri hao mon 1tfy ke

SO du tai 01/01/2015 - 2.263.957.461 68.800.000 2.332.757.461

- Khau hao trong ky - 714.281.425 714.281.425

Se du tai 31/12/2015 - 2.978.238.886 68.800.000 3.047.038.886

Gia tri con lai

So du tai 01/01/2015 45.545.065.586 1.128.177.139 46.673.242.725

S6 du tai 31/12/2015 45.545.065.586 483.380.714 46.028.446.300

- Nguyen gia TSCD vo hinh da khau hao het nhung van sir dung: 341.649.600 dong

11. Tang, giam tai san co dinh thue tai chinh

12. Tang, giam bat &Ong san d'Au

Trang 14

13. Chi phi tra truck Cuoi CMS Diu nam a) Ngin han 3.194.358.127 2.492.223.245 - Cong cu, dung cm 427.549.395 84.345.101 - Quing cdo 277.675.200 1.031.242.700 - Bao hiOm 2.375.433.532 1.376.635.444 - Khac 113.700.000 b) DM Ilan 70.606.732.108 27.864.458.051 - Clang cu, dung cu 1.013.325.875 6.083.789.193 - Thue dat 45.144.836.160 11.892.740.370 - Quang cao 12.111.729.168 3.850.000.001 - Khac 12.336.840.905 6.037.928.487 Cting 73.801.090.235 30.356.681.296

14. Thi san khac

15. Vay va my thus tai chinh

16. Phil tra ngir?ri bin Cuoi quv flau nam a) Cac khoan phai tra ngutri ban ngan han

- Chi tiet cho timg &Si tuung chiem tir 10% to len 897.471.752.643 2.096.807.619.293 tren ding s6 phai tra

+ TOng Cong ty Khi ViOt Nam - CTCP 897.471.752.643 2.096.807.619.293 - Phai tra cho cac d6i tircmg khac 52.326.150.409 9.116.335.821 Ci)ng 949.797.903.052 2.105.923.955.114

b) Cac khoan phai tra nguori ban dai han c) SO no qua han chua thanh toan d) Phai tra ngtrai ban la cac ben lien quan: Phu luc 1 dinh kern

17. Thud vh cac khoin phai nQp Nha milk: Phu luc 2 dinh kern.

18. Chi phi phai tra Cuoi quv Diu nam a) Ngan han 169.984.105.092 5.059.644.789 - Chi phi phai rrd - Xfty dung ca ban 161.604.042.303 5.059.644.789 - Cac khoan trich truac khdc 8.380.062.789 b) Dai han - Lai vay - Cac khoan trich truac khac gong 169.984.105.092 5.059.644.789

19. Phai tra khic a) Ngan han - Tai san thira cha giai quy'et - Kinh phi cong doan - Bao hiem xd hOi - Bao hiem y to - Bao hiem that nghiOp - Phai tra v6 co phin hod

- Nhin ky quy, , 141 mac ngan han - Cdc khoan phai tra, phai nOp khdc ging

b) Dai han - Nhan ky quy, ky cuac dai han - Cac khoan phai tra, phai nOp khdc

Crqii

299.265.167 64.979.100

1.900.600 328.950 146.200

726.374.500 322.870.130

39.413.467.120 40.829.331.767

Diu nam

464.060.186

46.176.374.500 354.762.739 149.800.775

47.144.998.200

20.000.000

Trang 15

COng

c) So no qua han clura thanh toan

20.000.000

20. Doanh thu chum thvc hign

21. Trai phitu phat hanh

22. Co phitu uv dal pilau loci la nq phai tra

23. Dv phong phai tra Cu& Qui, Dau nam Deloitte Viet Nam 461.916.000 380.268.000 COng 461.916.000 380.268.000

24. Tai sari thue thu nhap hoan 141 va thue thu nhap holAnlaiphai tra

Trang 16

25. V6n clui ham a) Bang d6i chi6u Bien Ong cua von chit so hint

Win du ttr cua

chi, so. hum Thing (kelvi'

a phiin

Tai nay 01/01/2015 600.000.000.000

153.050.0 Tang von trong ky

Lcri nhuan trong ky

Chi tra c6 tire trong ky Trich guy khen thuomg plinc lqi

LO trong nam truac

Thtkmg ban di6. ti hanh

Tai ngay 30/09/2015

600.000.000.000

153.050.0

Tilug v6n trong ky

299.990.250.000

Lqi nhuan trong ky

Chi tra c6 tirc trong ky Trich quy khen thuerng phiic lqi Tai ngay 31/12/2015

899.990.250.000

153.050.0

CO phieu quji Quji

phat trien

Quj khac thuffic

von CSI I

Lai nhutin sau thud

clura Oita phi COng

(9.550.000) 478.252.653.866 12.450.000.000 71.639.443.716 1.162.485.597.582

190.708.439.710 190.708.439.710

(59.999.045.000) (59.999.045.000)

(7.504.438.285) (7.504.438.285)

(300.000.000) (300.000.000)

(9.550.000) 478.252.653.866 12.450.000.000 194.544.400.141 1.285.390.554.007

(299.990.250.000) 47.527.031.518 47.527.031.518

(59.999.045.000) (59.999.045.000)

(2.995.561.715) (2.995.561.715)

(9.550.000) 178.262.403.866 12.450.000.000 179.076.824.944 1.269.922.978.810

Trang 1 7

b) Chi tiet von gop cua chit sa him Cu6i uuS Dau nam

- V6n gop dm con ty me (n6'u la ding ty con) - V6n gop cua cdc d6i mon khdc

+ Tang Cong ty khi Viet Nam- Cong ty c6 phdn 454.500.000.000 303.000.000.000 + Don vi khdc 445.490.250.000 297.000.000.000

ging 899.990.250.000 600.000.000.000

c) Cdc giao dich ye vein vai cdc cha sa h0u va phan ph6i co tirc. chia lai nhudn

- Co Mc. lai nhudn da chia - Von du to cita chu sa him

+ V6n gOp cuoi nam + V6n gap &du nam + VOn gap giam trong nam + Van gOp tang trong nam

Nam nay Nam truac

899.990.250.000 600.000.000.000

600.000.000.000 429.000.000.000

d) C6 phitu (Don vi tinh: C6 phieu) Ctftqlyi Dau nam - S6 luting c6 phieu dangk5/phat hanh 89.999.025 60.000.000

- S6 luting c6 phieu da ban ra cang chang 89.999.025 60.000.000

+ Co phitu ph6 thong 89.999.025 60.000.000

+ Co phitu uu dai (loai &RN phan loai la Viin chit sec him) - - S6 luting Co phieu duot mua lai (a phieu guy) 955 955

+ CO phi6u phi!. thong 955 955 + Co phitu uu dai (loai dugc phan loai la Von cha sa him)

- S6 luting Co phitu dang km hanh 89.998.070 59.999.045 + Co phitu ph6 thong 89.998.070 59.999.045 + C6 phitu tru dai (loai ducfc phan loai la V6n cha sa hint)

* Menh gia c6 phieu dang luu hanh : 10.000 d6ng/c6 phitu

d) C6 tau - C6 tOc da cong b6 sau ngay ket thtic k9 kt town nam:

+ Co tirc da c6ng bo tren co phieu ph6 thong: + CO tirc da c6ng b6 tren co phieu tru dai:

- Co tire dm CO phitu uu dai luy kt chua dtruc ghi nhOn:

e) Cdc qu9 cua doanh nghiep Ctuii au* Dau nam - Quy ddu to phat trien; 178.262.403.866 478.252.653.866 - Quy khac thuOc von chit sa him. 12.450.000.000 12.450.000.000

26. Chenh 'Oh danh gia lyi tai san

27. Chenh loch ts, gia

28. Ngutm kinh phi

29. Cac khaki muc ngoai Bang Can d61 ke toan

30. Cac thong tin kink do doanh nghiep tu thuytt minh. giai trinh.

Trang 18

VI. Thong tin bit sung cho cac khan myc trinh bay trong Bao cao 141 qua hoat Ong kinh doanh

1. Tiing doanh thu bin hang va cung cap dich NA, a) Doanh thu - Doanh thu ban hang - Doanh thu cung cap dich vu - Doanh thu hop d6ng xay dung COng

b) Doanh thu d6i vOi de ben lien quan: Phu loc 1 dinh kern

2. Cfic kha' giant trir doanh thu

Ky nay Ky tru*c

1.187.740.359.586 1.886.835.946.330

1.187.740.359.586 1.886.835.946.330

3. Gia von hang ban Kt nay Kt trtrerc - Gid von c6a hang h6a da ban 1.002.709.542.227 1.760.915.637.421 - Gilt von cua thanh pharn da da ban - Gilt von cua dich vu da cung cap - Du phong giam gia hang ton kho - Cac khoan ghi giam gid von hang ban COng 1.002.709.542.227 1.760.915.637.421

4. Doanh thu hoot dOng tai chinh Ky nay Ky trtrerc - Lai den gfri, Wen cho vay 3.457.687.324 7.296.939.648 - Lai ban cac khoan dau to - Co tirc lqi nhu4n dugc chia - Lai chenh Lech ty gid - Lai ban hang tra cham, chiet khAu thanh town - Doanh thu hoat dOng tai chinh khac COng 3.457.687.324 7.296.939.648

5. Chi phi tai chinh

- Lai tien vay - Lai ban hang tra cham, chit khau thanh todn - L6 chenh Lech tjf gid - Chi phi tai chinh khdc

Ky nay 107 trt•iv

2.703.467.932

- Cdc khoan ghi giam chi phi tai chinh

COng 2.703.467.932

6. Thu nh§p khac Kt nay Kt trtrerc

- Thanh ly, nhucmg ban TSCD - Lai do danh gid lai tai san - Tien phat thu dugc - Thue &roc giam - Cac khoan khdc -704.378.181 202.132.329 COng (704.378.181) 202.132.329

7. Chi phi khac Ky nay Ky trulk

- Gilt tri con lai TSCD va chi phi thanh 1y, nhugng ban TSCD - LO do danh gia 14i tai san - Cac khoan bi phat - Cdc khoan ldidc 1.570.069.815 COng 1.570.069.815

Trang 19

8. Chi phi ban hang ya chi phi coin ly doanh nghiep a) Cac khoan chi phi ban hang ph& sinh trong ky

IC* nay Ki trtrov

- Chi tit cac khoan chidm tir 10% tra len tren tong chi phi ban hang

+ Chi phi khau hao tai san

65.804.878.562

43.857.168.954

49.389.028.085

9.443.926.569 + Chi phi Thud TSCD 15.031.050.569 15.002.712.501 + Chi phi sfra china bao du6ng du6ng 6ng 3.633.659.039 7.623.548.801 + Chi nhan cong - Ltrcmg 3.283.000.000 17.318.840.214

- Cac khoan chi phi ban hang khac 38.244.447.493 15.448.640.343

COng 104.049.326.055 64.837.668.428

b) Cac khoan chi phi quart ly doanh nghiep phat sinh trong ky

- Chi tit cac khoan chidm tir 10% tr6 len tren tong chi phi quan ly doanh nghiep

+ Chi nhan ding - Liming

3.474.741.992

2.180.941.555

27.462.122.795

1.412.061.607 + Chi phi thud xe 1.293.800.437 1.648.464.278 + Trich quy khoa h9c cong nghe 24.401.596.910

- Cac khoan chi phi quan ly doanh nghiep khac 14.114.555.877 22.351.023.659

COng 17.589.297.869 49.813.146.454

c) Cac khoan ghi giam chi phi quan ly doanh nghiep KY nay 107 trtro'c

- Hoan nhap du phong ng phai thu khO doff - Cdc khoan ghi giam khdc COng

9. Chi phi san xuAt, kinh doanh theo yen t6 Kir nay Kir trutrc - Chi phi nguyen lieu, vat lieu, cong cu dung cu 4.762.137.591 3.679.784.527 - Chi phi nhan cong 7.823.707.935 21.423.170.874 - Chi phi khau hao tai san c6 dinh 44.205.418.401 9.820.762.208 - Chi phi thud tai san c6 dinh 15.031.050.569 15.002.712.501 - Chi phi du phong 1.202.814.439 263.689.083 - Chi phi dich vu mua ngoai 20.408.793.278 8.411.410.305 - uni pni ichac bang tien 2 ts.20. /01. / 1 1 Do.u49.28b.3254

COng 121.638.623.924 114.650.814.882

10. Chi phi thud thu nh#p doanh nghiep hien hanh Kit nay Kv trulYc Lqi nhu#n trutrc thud 61.871.964.831 18.768.566.004 Dieu chinh cho thu nh#p chin thud

COng cac khoan chi phi khong thew trie 3.332.277.501 4.617.671.382 Thu nh#p chill thud 65.204.242.332 23.386.237.386 Thud suit 22% 22% - Chi phi thud thu nhap doanh nghiep tinh tren thu nhap chiu thud nam hien hanh 14.344.933.313 5.144.972.225

- Dieu chinh chi phi thud thu nhap doanh nghiep dm cac nam tilt& vao chi phi thud thu nhap hien hanh nam nay COng 14.344.933.313 5.144.972.225

11. Chi phi thud thu nh#p doanh nghiep hoAn 10i

VII. Thong tin be sung cho cac khoin myc trinh bay trong Bao cao hru chuyin tien te 1. Cac giao dich khong bing tien anh hutrng den BCLCTT trong twang lai 2. Cac khan tien do doanh nghiep nam giv nlurng khong dtry .c sir dyng

Trang 20

Ke toan truOng Ngwiri 14p

3. So tien di vay thirc thu trong ky - Tien thu tir di vay theo khe trot thong thutyng - Tien thu tir phat hanh trai phieu thuOng - Tien thu tir phat hanh trai phieu chuyen dOi - Tien thu tir phat hanh co phieu tru dai phan loai la no phai tra - Tien thu tir di vay duai hinh that khac

1{yrLay 87.062.655.269

KY trterc

4. SO tien di thirctra g6c vay trong ky KY nay KY trtrot - Tien tra ng gOc vay theo khe Ink thong thuorng - Tien tra ng g6c trai phieu thu Ong - Tien tra no g6c trai phieu chuyen doi - Tien tra no goc c6 phieu tru ddi phan loai la no phai tra - Tien thu to di vay clued hinh thirc khac

VIII. Nhfrng thong tin khac 1.NhCmg khoan ng tiem tang. khoan cam ket va nhiing th8ng tin tai chinh khac:

2. Nhithg sir kien phat sinh sau ngay ket tithe ky ke toan Quy 4/2015:

3. Thong tin ve cat ben lien quan: phi lac 1 dinh kern. 4. Trinh bay tai san, doanh thu, ket qua kinh doanh theo b0 phdn (theo lTnh vac kinh doanh hoac khu vac dia 1S/) theo quy dinh cua Chu'an mac ke toan so 28 "Bao cao b0 phdn"(1): Trong ky, Cong ty chi kinh doanh 1 mat hang duy nhat la Khi Tha) di) (khi to nhien) bang dtdmg Ong. Ben earth dO, Cong ty chi hoat Ong trong pham vi lAnh tho Viet Nam do vay Cong ty khong trinh bay bao cao tai chinh 130 phdn theo rinh vac kinh doanh va 1)6 phdn theo khu vat dia

5. Th8ng tin so sanh: S6 Ru so sanh dm Bang can &Si ke toan la s6 lieu tai ngay 01/01/2015. SO lieu so sanh cua Bao cao ket qua hoat Ong kinh doanh va Bao cao luu chuyen tien to la so lieu dm ky hoat Ong tir ngay 01/01/2014 den ngay 31/12/2014. 6. Thong tin ve hoat Ong lien tac: COng ty ldp bao cao tai chinh tren co so hoat Ong lien tic.

7. NW:Mg thong tin khac. Thanh phi') HCM ang 01 nam 2016

Thai Duy Phong NguyZn Phuong Tht TrAn Thanh Nam

Trang 21

CONG TY CO PHAN PHAN PHOI KHI THAP AP DAU KH1 VIET NAM

Lau 7, Oa nha PVGAS Tower, 673 Nguyen Hfru Tho, X.Phu•ot Kien, H.Nha Be, TP.HCM

PHU LUC 1

NGHIEP VU VA SO DU' VOI CAC BEN LIEN QUAN Quy 4 nam 2015

(Dinh kern BCTC Quy 4 - 2015)

Dan vi tinh: Hong Vi0 Nam

Chi tieu

1. Mua hang

KY nay

2

Ky tri•ere

3

Cong ty van chuyen khi Dong nam 130 75.579.252.301

TOng C6ng ty khi Viet Nam- Cong ty co Oar' 951.824.720.116 1.777.561.524.322

Cong ty CO phan chirng khoan dau khi chi nhanh TPHCM 126.423 389.989

CN Con Son-Cong ty CP DV Van Tai Dau Khi Cdu Long 3.074.820.710 900.523.814

Tap Doan Dau khi Viet Nam 2.138.094.025

Cty CP DV Bao ve An ninh DKVN - CN Mien Dong Nam BO 481.451.081 92.400.000

CN VT - Cty TNHH MTV KD Khi hoa long Mien Dong 478.123.918 13.902.727

Cty CP DV Bao ve An ninh DKVN - CN Mien Dong Nam BO 302.400.000

T6ng Cong Ty Tu Van Thiet Ke Dau Khi - Cong Ty Co Phan 3.928.468.781

Cong ty c6 phan giam dinh Wang Itrong Viet Nam - Chi nhanh Mien Bac 15.000.000

Chi nhanh Wing Tau - Ging ty TNHH mot thanh vien Kinh doanh khi hoa long 16.152.627 Mien Wong

Cong ty co phan Dich vu lap dat, Van hanh va Bao &fang ding trinh Dau Khi 50.515.256.256 Bien PTSC

T6ng cong ty c6 phan Dich vu KS, Thuat Dau khi Viet Nam 22.201.358.834

2. Ban hang

Cong ty c6 phan CNG Viet Nam 109.168.418.991 126.766.192.693

Citing ty co phan kinh doanh khi boa long Mien nam 99.139.619.694 181.951.771.178

Nha may Binh Khi Dau khi Viet Nam - Chi nhanh cong ty Co phan kinh doanh khi hoa long Mien Nam

483.327.617

C6ng ty Co Phan Kinh doanh Khi h6a long Mien Bac 13.066.344.088

TOng cong ty Dau Viet Nam - Cong ty TNHH MTV (PV OIL) 1.998.549.635

3. Phil thu khach hang

C6ng ty co phAn CNG Viet Nam 66.051.503.659 96.782.155.632

Cong ty c6 phan kinh doanh khi hoa long Mien nam 73.835.530.106 279.770.993.200

Nha may Binh Khi Dau khi Viet Nam - Chi nhanh cong ty Co phan kinh doanh khi h6a long Mien Nam

165.879.138

Cong ty Co Phan Kinh doanh Khi hoa long Mien Bac 5.780.190.862

T6ng cong ty Dau Viet Nam - Cong ty TNHH MTV (PV OIL) 2.198.404.599

4. Phai thu khae

Cong ty co ph'an boc Ong Dau khi Viet Nam 649.043.500 649.043.500

Cong ty CO phan Dau to tai chinh C6ng doan Dau khi Viet Nam 1.369.634.083 1.508.969.046

Cong ty co phan CNG Viet Nam 935.631.501

5. Tra trithc cho ngt•oi ban

Cong ty TNHH MTV Kiem dinhk9 thuat an toan Dau Khi Vi0 Nam 22.239.800 22.239.800

T6ng cong ty c6 phan Dich vu K9 Thuat Dau khi Viet Nam 5.359.781.329

Cong ty CP Xay Lap Dau Khi 2 4.811.281.851 4.811.281.851

6. Ky qu9, kji ctro• dai han

CTY CP Van Tai Dau Khi Ciiu Long 1.021.620.600 1.021.620.600

CN C6n Son-Cong ty CP DV Van Tai Dau Khi Cull Long 501.600.000

T6ng Cong ty khi Vi'0 Nam- C6ng ty c6 phan 1.409.856.435 1.409.856.435

7. Phai tra ngu•ri ban

C6ng ty van chuy'rt khi -Ding nam b6 31.898.716.139

T6ng Cong ty khi Vi0 Nam- Gong ty c6 phan 897.471.752.643 2.096.807.619.293

CN C6n Son-Cong ty CP DV Van Tai Dau Khi Cfru Long 970.539.900 407.501.295

Cty CP DV Bac, v" An ninh DKVN - CN Mi& Dong Nam B6 229.045.389 101.640.000

Gong ty c6 phan giam dinh nang lucfng Vi4 Nam - Chi nhanh Mitt Bac 11.000.000

Cong ty c6 phan boc Ong Dau khi Vi0 Nam 1.655.907.000 1.655.907.000

8. Phai tra phai flop khac

Cong ty van chuy'e'n khi Dong nam 136 38.466.303.265

CONG TY CO PHAN PHAN P1101 KHI THAP AP DAU KHI VItT NAM

LAI, 7, am nha PVGAS Tower, 673 Nguyen Hf•u Tho, X.Phm• Kien, H.Nha Be, TP.HCM

PHU LUC 2 TINH HINH THcC HIEN NGHIA VI] VOI NHA NU'OC TONG HQP

Qu.) 4 niim 2015 (Dinh kern BCTC Quy 4 - 2015)

Noi dung

I. Thue

1.ThuS GTGT hang ban nOi dia

2. Thue GTGT hang nhap khau

3. Thue tieu thu (lac biet

4. ThuS xuat, nhap khau

5. Thus thu nhap doanh nghiep

6. Thu tren von 7. Thue thu nhap ca nhan

8. Thue tai nguyen

9. Thue nha dat

10.ThuS mon bai

11. Cac Ioai thue khac

- Thu le mon bai nha thau

- Thue nop thay nha thau phu

- Thus TNCN nha than

- ThuS khac

II. Cac khoan phai nOp khac

I. Tien doc va sir dung tai lieu dau, khi

2. Phi, le phi va cac loai khac

3.Lai ntrov chu nha

4. Hoa hOng dau khi

5. Tien khi am

6. Phi moi trubrig

7. Thu dieu tiet

8. Cac khoan nep phat

9. Cac khoan khac

Tling cOng

TRONG KY BAO CAO

Phai nip Da Op

18.055.815.593 9.339.519.830

1.242.749.320 1.579.822.222

181.686.331 86.207.076

14.344,933.313 6.010.298.189

2.205.393.261 1.582.138.975

81.053.368 81.053.368

70.048.498 70.048.498

70.048.498 70.048.498

18.125.864.091 9.409.568.328

LUY KE TUDAU NAM Du cuoi ky

Phai Op Da nOp

88.686.193.743 78.410.600.182

15.719.176.624

11.101.327.206 10.618.480.576

482,846.630

181.686.331 86.207.076 95.479.255

70.439.514.769 60.833.821.912 14.344.933.313

6.801.062.653 6.709.487.834 795.917.426

156.102.784 156.102.784

6.500.000 6.500.000

182.215.482 182.215.482

182.215.482 182.215.482

88.868.409.225

78.592.815.664 15.719.176.624

Du da u nam

849.314.832

5. 144.972.225

704.342.607

5. 849.314.832

Cong ty CP Phan phOi Khi Thai) Ap Dau khi Viet Nam (PGD)

GIAI TRINH KET QUA HOAT ONG KINH DOANH QU)7 4/2015

(Dinh kem theo Bac) cow tat chinh Quy 4/2015 cUa PGD)

Can cu Thong to so 52/2012/TT-BTC ngay 05/4/2012 cira BO Tai Chinh Wang dan ve viec ding 136 thong tin tren thi twang chirng khoan;

Can dr KM qua hog dOng kinh doanh Quj, 4/2015 va Ket quA kinh doanh Quy 4/2014 va tinh hinh thuc td cna PGD,

PGD xin giai trinh nguyen nhan lgi nhuan tnrot thud Quy 4/2015 tang 229,66% so yeti Igi nhuan truot thud Quj, 4/2014, cu tht nhu sau:

1. TOng hop mot so chi tieu chinh:

TT Chi Wen Dan vi tinh Quy4/2014 Quy 4/2015 % tang

gram

( 1 ) (2) (3 ) (4) (5) (6=(5-4)/4)

1 San luting khi thip ap MMBTU 6.826.253,63 7.260.924,88 6,37%

2 Doanh thu D'Ong 1.886.835.946.330 1.187.740.359.586 -37,05%

3 Gia von hang ban Eking 1.760.915.637.421 1.002.709.542.227 -43,06%

4 Loi nhuan Op Dong 125.920.308.909 185.030.817.359 46,94%

5 Chi phi hoat Ong Dong 114.650.814.882 121.638.623.924 6,09%

6 Lui nhuan tnrac thu4. DO'ng 18.768.566.004 61.871.964.831 229,66%

2. Nguyen nhan chinh lam cho lgi nhuan Quy 4/2015 cua PGD far. ig so vori lgi nhuan truov thus Quy 4/2014 so tiSn 43.103.398.827 dOng (tiring &rang 229,66%) IA do:

SAn luting khi (Chi tieu 1) dm Quy 4/2015 tang so voi San luting khi Quy 4/2014 IA 434.671,25 MMBTU (tuong doting 6.37%).

Lainhuan Op (Chi tieu 4) dm Quy 4/2015 cua PGD tang so voi igi nhuan tn.r6c thud Quy 4/2014 so tiSn 59.110.508.450 dong (Wong dtrong 46,94%)